The following data were taken from the general ledgers and other sources of Allen Manufacturing Inc. and Brown Merchan- dising Co. on April 30 of the current year:
Merchandise inventory, September 1 . . . . . . . . . . . . . . . . . . . . . . . . $ 33,000
Finished goods, September 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61,000
Purchases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111,000
Cost of goods manufactured . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 267,000
Merchandise inventory, September 30 . . . . . . . . . . . . . . . . . . . . . . . 38,000
Finished goods, September 30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67,000

Required:
1. Compute the cost of goods sold for Brown Merchandising Co., selecting the appropriate items from the previous list.
2. Compute the cost of goods sold for Allen Manufacturing Inc., selecting the appropriate items from the previous list.